一、问题的提出近几年来,随着境外上市的中国概念股经历诚信危机、可变利益实体(VIE)风波、做空机构搅局等一系列不利影响,不少中国公司选择从海外资本市场私有化退市。据i美股网站不完全统计,从2010年4月至2012年11月20日,美股市场共有41家中国公司提出过或已完成私有化,其中已顺利完成私有化的公司有14家,①加上我国著名企业小 First, the issue raised In recent years, with the concept of overseas listed Chinese stocks under the credit crisis, variable interest entity (VIE) turmoil, shortcomings and a series of adverse effects such as institutions, many Chinese companies choose to privatize from overseas capital markets Delisting According to the incomplete statistics of website i, from April 2010 to November 20, 2012, 41 Chinese companies filed or completed the privatization in the US stock market, of which 14 companies have successfully completed privatization. On the famous small business in our country